ЦИФРОВІЗАЦІЯ ПУБЛІЧНИХ ФІНАНСІВ У ЗАБЕЗПЕЧЕННІ ПРОЗОРОСТІ ТА ПІДЗВІТНОСТІ ДЕРЖАВИ

Svitlana Kachula

doi:10.30890/2567-5273.2025-41-03-053

Authors

Svitlana Kachula Dnipro state agrarian and economic university https://orcid.org/0000-0003-2540-862X

DOI:

https://doi.org/10.30890/2567-5273.2025-41-03-053

Keywords:

digitalization, public finance, public financial transparency, government accountability, E-Government, Open Data, public finance analytics, public oversight, E-Budgeting

Abstract

The article is devoted to the study of digitalization of public finance as a key factor in enhancing transparency and government accountability. It analyzes the theoretical and methodological foundations of the digital transformation of the budgetary proc

References

World Bank (2023), Digital progress and trends report. URL: https://documents1.worldbank.org/curated/en/099031924192524293/pdf/P180107173682d0431bf651fded74199f10.pdf?utm_source=chatgpt.com (in English)

OECD (2025), Digital government. URL: https://www.oecd.org/gov/auditing-in-a-digital-environment.htm (in English)

IMF (2018), Fiscal Transparency Code Handbook. URL: file:///C:/Users/Admin/Downloads/9781484331859-9781484331859.pdf (in English)

Ivanova, О., Sydorenko, О., Skabardin, О., & Protsenko, А. (2025). Digitalization of state financial control in the sphere of public procurement in Ukraine. Zbirnyk naukovykh prats' Derzhavnoho podatkovoho universytetu, (1), 38–45. https://doi.org/10.32782/2617-5940.1.2025.6

Kozenkov, D., Kaut, O. & Shportko, H. (2025), Digital financial monitoring as an instrument for decision-making in public administration. Ekonomichnyj prostir, 200, 289-296, https://doi.org/10.30838/EP.200.289-296 (in Ukrainian)

Kuzheliev, M. & Nechyporenko, A. (2025), Digital transformation of the budget system of Ukraine: current status, challenges and prospects. European scientific journal of Economic and Financial innovation, 3(17), 376-384, http://doi.org/10.32750/2025-0333 (in Ukrainian).

Open Budget Survey 2023. URL: https://internationalbudget.org/open-budget-survey-2023/ (in English)

Ministry of Economy and Agriculture of Ukraine (2016), Prozorro reduces corruption: business survey results. URL: https://me.gov.ua/News/Detail?lang=uk-UA&id=50da6022-ffe8-4ddb-9248-8a24ab606d3c&title%20=ProzorroZmenshu (in Ukrainian)